Free Movement of Goods (Fiscal)

Question 1

Which case defines the meaning of goods?

Answer 1

Italy v Commission (Art Treasures)

Question 2

Precedent set by Sociaal Fonds voor de Diamantarbeiders v Chougol Diamond Co?

Answer 2

A levy on the import of diamonds into Belgium to fund benefits for diamond workers. Notwithstanding this was the purpose - it was prohibited by article 30. It was irrelevant Belgium did not produce competing products or did not have the effect of protecting Belgium goods from competition.

Precedent - not exceptions for CEE

Question 3

What is a CEE, and which case defines it?

Answer 3

Charges having equivalent effect

(Commission v Italy (Statistical Levy))

• any pecuniary charge
• imposed unilaterally on domestic or foreign goods
• by reason of crossing a frontier and;
• not a customs duty in the strict sense

Question 4

What are the 4 main factors which define charges falling outside of article 30, and which two cases outlined these factors?

Answer 4

Commission v Germany (Animal Inspections)

• That relate to a general system of internal dues applied systematically to imported & domestic products alike (Lutticke)
• Charges carried out to fulfil EU Law
• Proportionate fees for a service

Commission v Netherlands
- Charges carried out to fulfil international treaty obligations